This tutorial was translated with PSPX3 but it can also be made using other versions of PSP.
Since version PSP X4, Image>Mirror was replaced with Image>Flip Horizontal,
and Image>Flip with Image>Flip Vertical, there are some variables.
In versions X5 and X6, the functions have been improved by making available the Objects menu.
In the latest version X7 command Image>Mirror and Image>Flip returned, but with new differences.
See my schedule here

Filters Graphics Plus and Penta.com can be used alone or imported into Filters Unlimited.
(How do, you see here)
If a plugin supplied appears with this icon it must necessarily be imported into Unlimited

3. Layers>Duplicate.
Close this layer and activate the layer below of the original.

4. Effects>Plugins>Graphics Plus - Cross Shadow.

if you are using another color, you should have a less pleasant result;
in this cause, change the last two parameters according to your color

Close this layer.

5. Open and activate the layer of the copy.

Layers>New Mask layer>From image
Open the menu under the source window and you'll see all the files open.
Select the mask 8d9968ac....

Layers>Merge>Merge Group.
Effects>Edge Effects>Enhance.

8. Effects>Image Effects>Offset.

9. Layers>Duplicate, and stay on this layer.
Image>Flip.
Image>Mirror.

10. Effects>Image Effects>Offset.

Layers>Merge>Merge Down.

11. Change the Blend Mode of this layer to Luminance.

12. Open the tube by @nn and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.

13. Effects>Image Effects>Offset.

14. Layers>Duplicate.
Image>Mirror.
Layers>Merge>Merge Down.

15. Change the Blend Mode of this layer to Overlay.

Layers>Duplicate.
Change the Blend Mode of this layer to Soft Light.

16. Open the tube of the woman and go to Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.

Image>Resize, to 70%, resize all layers not checked.

Image>Mirror.
Place rightly the tube.

Adjust>Sharpness>Sharpen.

17. Effects>3D Effects>Drop Shadow.

Repeat Drop Shadow, but vertical and horizontal -3.

18. Sign your work on a new layer.little note about the watermark:
I never ask to put watermark on the versions made by my translations.
But if you decide to use the watermark supplied by the author (to put in mode Soft Light),
I would appreciate that my work as translator was respected too.
For that, I added my watermark to the material (a layer for every language that I translate).